The Independent Authority for Public Revenue (AADE) will be able to stay on the trail of “flying” smugglers and tax evaders, as it will now have the ability to monitor aircraft movements in real time and use flight data for targeted tax and customs inspections.
After the digital “radar” it acquired at sea since last September, it is now attempting to control the air as well, within the framework of the new strategy it is applying to audit procedures.
With an annual subscription of 5,580 euros including VAT, it gains access to an aircraft monitoring platform and to a geospatial operational analysis platform (GIS) for the needs of the Independent Department of the Central Operations Room of the General Directorate of Financial Transaction Control Forces (DEOS).
As follows from the AADE decision, the monitoring platform is expected to be activated in the immediate future, with its main feature being real-time updates on the movements of all aircraft (private and corporate), both within and outside Greek territory.
The Tax Authority will be able to know not only what has been declared, but also what is actually happening in terms of movements and activity. In cases of indications requiring investigation, an alarm will be triggered for further inspection.
The platform will function as a “risk filter,” so that audit services can distinguish the movements that are of interest and direct their available forces there.
In this way, an aircraft or a series of flights may become the starting point for further cross-checks, provided the data creates suspicions of a tax or customs violation.
DEOS and GIS
At a later stage, AADE is expected to also utilize in its audit methods the geospatial operational analysis GIS (Geographic Information Systems) platform.
This is advanced software that combines a business’s classic data with its geographical location, in order to assist in strategic decision-making.
Essentially, it will create a unified supervision environment, where the actions of DEOS inspectors will be recorded, visualized, analyzed, and evaluated.
In practice, AADE is attempting to acquire a digital “operations map” on which the activity of inspectors will be depicted and different pieces of information will be able to be correlated. Thus, data from aircraft monitoring can be used in a broader risk analysis environment.
The platform will not be limited to simple mapping. The Authority’s decision provides for the simultaneous use of Artificial Intelligence, drones, and advanced risk network analysis.
The data can be evaluated in combination, so that relationships, recurring patterns, and points of increased risk can be identified.
The position of ships
About a year ago, the tax and customs administration had turned to the use of a specialized ship monitoring and maritime information platform, gaining access to data that can be used to identify suspicious movements and better target inspections.
This is the MarineTraffic Enterprise Plan platform, which uses AIS (Automatic Identification System) technology to locate ships and collect information regarding their movement. The service can monitor up to 240,000 vessels, through a network that combines ground stations, satellite coverage, and roaming, offering a broad picture of maritime activity even in remote sea areas.
Combined analysis
For the audit mechanisms, the value of the data lies mainly in the possibility of combined analysis. A ship’s course, speed, draft, route history, as well as data concerning its ownership and technical characteristics, can constitute critical information for risk assessment and the selection of cases to be inspected.
Of particular importance is the possibility of retrospective monitoring. The platform provides movement history of up to five years, allowing inspectors to reproduce ship routes and search for recurring patterns or unusual changes in their course.
At the same time, up to three AADE users, with individual credentials, can have a real-time picture of a ship’s current position, course and sailing speed, its route history, as well as the ports at which it has docked or from which it has departed.
The system also allows the creation of special monitoring zones, that is, areas of interest in which the audit services want to have increased supervision. In the event of changes in parameters such as speed, draft, or estimated time of arrival, alerts can be activated so that the competent services react more quickly to movements requiring investigation.
The picture is complemented by data on ports, ship arrivals and departures, vessels that are moored, as well as information regarding congestion and waiting times. This specific operational infrastructure was of particular importance for tackling smuggling in marine fuels.